The December 31, 2013, adjusted trial balance of Success Systems (reflecting its transactions from October through December of 2013) follows. Credit Debit $ 58,160 5,668 580 1,665 825 8,000 $ 400 20,000 No Account Title 101 Cash 106 Accounts receivable 126 Computer supplies 128 Prepaid insurance 131 Prepaid rent 163 Office equipment 164 Accumulated depreciation-Office equipment 167 Computer equipment Accumulated depreciation-Computer 168 equipment 201 Accounts payable 210 Wages payable 236 Unearned computer services revenue 301 A. Lopez, Capital 302 A. Lopez, Withdrawals 403 Computer services revenue 612 Depreciation expense-Office equipment 613 Depreciation expense-Computer equipment 623 Wages expense 637 Insurance expense 640 Rent expense 652 Computer supplies expense 655 Advertising expense 676 Mileage expense 677 Miscellaneous expenses 684 Repairs expense-Computer 901 Income summary 1,250 1,100 500 1,500 83,000 7,100 31,284 400 1,250 3,875 555 2,475 3,065 2,965 896 250 1,305 0 Totals $ 119,034 $ 119,034 119,034 119,034 Totals $ $ Required: 1. Record the closing entries for Success Systems. View transaction list Journal entry worksheet 2 3 4 Record closing of the revenue account. es Note: Enter debits before credits. Date General Journal Debit Credit Dec. 31 Record entry Clear entry View general journal 1. Record the closing entries for Success Systems. Record closing of the income summary account. Note: Enter debits before credits. Date General Journal Debit Credit Dec. 31 Record entry Clear entry View general journal 1. Record the closing entries for Success Systems. View transaction list Journal entry worksheet 1 2 3 4 Record closing of the withdrawals account. Note: Enter debits before credits Date General Journal Debit Credit Dec. 31 Record entry Clear entry View general journal 2. Prepare a post-closing trial balance as of December 31, 2013. (The items in the Trial Balance should be grouped as follows: Assets, Liabilities and Equity.) SUCCESS SYSTEMS Post-Closing Trial Balance December 31, 2013 Debit Credit Totals